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Certain distributions commonly referred to as dividends are actually interest. They include "dividends" on deposits or share accounts in credit unions, cooperative banks, domestic savings and loan associations, and mutual savings banks. Report interest income on IRS Form 1040, line 8a If your taxable interest income is more than $1,500, show that income on IRS Schedule B

Per the IRs requirements, certain employers must allocate tips if the percentage of tips reported by employees falls below a required minimum percentage of gross sales.
To allocate tips means to assign an additional amount as tip income to each employee whose reported tips are below the required percentage. All tips you receive are taxable.
If you do not have adequate records for your actual tips, you must include the allocated tips shown on your Form W-2 as additional tip income on your tax return Form 1040 line 7.

If you are a surviving spouse filing a married filing a joint return and no personal representative has been appointed, you should sign the return and write in the signature area, "filing as surviving spouse." The 1040 return page 1 top margin should have the word "Deceased," the decedent's name, and the date of death written in. You should include a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer is required only if you are a surviving spouse not filing an original or amended return with the decedent for that year.

To use the Head of Household filing status, you must have paid over half the cost of keeping up a home for you and a child or other qualifying person for over half the year.

When you complete Power of Attorney and Declaration of Representative Form 2848, you must enter the type of tax, the tax form number, and the year or period(s) for which the power is granted for. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years from the date the form is signed. A general reference to "all years," "all periods," or "all taxes" is not allowable. Form 2848 will be returned to you for correction if you use these general references.

Special telephone assistance is available during normal business hours for hearing impaired individuals through TDD equipment allowing the hearing impaired person to communicate with a tax assistor in either English or Spanish. The toll-free number for this service is 1-800-829-4059. Also, braille materials for the visually impaired are available at regional libraries that have special services for persons with disabilities.

Effective January 1, 2011, the IRS will require all paid tax preparers who sign federal tax returns to have a Preparer Tax Identification Number (PTIN). IRS online registration for tax preparers will start September 1, 2010. Tax preparers will need to register with the IRS and obtain a valid PTIN no later than December 31, 2010. Tax preparers who already have a PTIN will be reissued their current PTIN when they register online. Currently, there is no application fee for PTINs; however, the IRS does plan to charge a PTIN fee (new and renewing applicants) once registration starts September 1, 2010. In addition to the PTIN requirement, paid tax preparers who are not attorneys, certified public accountants or enrolled agents will have to pass an IRS competency exam and complete continuing education requirements. Nonexempt tax preparers will be required to: Obtain a PTIN. Complete 15 hours of continuing education on federal tax laws each year. Renew IRS registration every three years from the date of initial registration. Within three years of initial registration, pass a competency exam from the IRS. Starting January 1, 2011, nonexempt tax preparers who fail to meet the December 31, 2010 registration deadline will have to pass the IRS competency exam before they can be issued a PTIN. Exempt tax preparers (attorneys, certified public accountants and enrolled agents) can still register after December 31, 2010; however, they cannot prepare or sign federal tax returns until they register with the IRS and obtain a valid PTIN.

A tax return delivered to the IRS by U.S. mail after the due date is considered timely filed if the return was postmarked on or before the due date of the return. This rule includes postmarks supplied by any private delivery service designated by the Service. An income tax return postmarked April 15 and received by the IRS on April 19 is considered timely filed.

No. Estimated tax payments should not be combined and sent with or be included in checks or money orders for payment of federal income tax with your 1040 tax return. Mail your estimated tax payments separately to the address shown in the 1040-ES instructions.

If you don't file your estimates online, mail your 1040-ES estimate voucher(s) to Internal Revenue Service P.O. Box 105225 Atlanta, GA 30348-5225 with a check or money order payable to the "United States Treasury". Write your "social security number" and "2011 Form, 1040-ES" on your check or money order. Do not send cash. Do not staple the voucher to the payment.